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Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not ensure applicants provided documentation required to …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Glens Falls City School District - Financial Management (2019M-12)
… in the increasing fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 operations. The District has not formalized or adopted a multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Town of Broadalbin - Records and Reports (2018M-63)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether … on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background The … technology (IT) security policies and City officials do not have formal procedures to address disaster recovery, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… if your pension calculation will improve substantially with 20 years of service credit, but you only have 19½, your …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveTown of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The Town is … fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202SUNY Bulletin No. SU-316
… Amount: $462.48 Employees paid DLP dated 11/25/2021 are not eligible for the following DLS payments: Fall Semester To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021Village of Ballston Spa - Financial Condition (2017M-256)
… financial condition. Key Findings The Treasurer did not maintain accurate accounting records and failed to file … reports for the last four fiscal years. The Board did not adequately monitor the Village’s financial condition. The …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mVillage of Parish – Board Oversight (2012M-240)
… Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background … Board of Trustees is the legislative body responsible for managing Village operations. The Village’s 2010-11 … procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that only appropriate claims, …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Athens - Town Clerk/Tax Collector (2018M-41)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate … in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … three weeks of January 2016 but remitted these collections to the Supervisor between four to six weeks later. Clerk fees …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41State Agencies Bulletin No. 1909
… agreement between New York State and NYSCOPBA provides for a bi-weekly Security Services Hazardous Duty Pay payment for employees who have at least one year of service credit in … no 2021 increase in the Hazardous Duty Pay payment amount for Non-Arbitration eligible employees in Bargaining Unit 21 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Gardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s … Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal controls over … for a purchase that may have created ambiguity as to whether the District intended to consider products that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9State Agencies Bulletin No. 1981
… Effective Administration paychecks dated January 5, 2022, and Institution paychecks dated January 13, 2022. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022State Agencies Bulletin No. 1949.1
… the above period using Earnings Code OTO and a calculation with overtime factor .00072, the agency must calculate the … the above period using Earnings Code CVO and a calculation with overtime factor .00072, the agency must calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainWashingtonville Central School District – Financial Condition (2017M-129)
… audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $87 … that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Sullivan County – Tourism Promotion Services (2014M-61)
… Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to enable … to monitor the success of the contract. … Sullivan County Tourism Promotion Services 2014M61 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61